From May 1, importers or working with products imported content are required to submit the Electronic Invoice details as the value of the imported portion of the exterior, the percentage of foreign content of goods and the number of Data Content Import (FCI). Measurement, edited by the National Policy (Confaz) by Adjustment No. 19, aims at regulating the Resolution No. 13 of the Senate established a rate of 4% Tax on Goods and Services (ICMS) for imported products have not been subjected to industrialization or those after the transformation process has 40% of imported content.
According to Pedro Jorge Medeiros, lawyer and chairman of the Tax Law of the Bar Association of Brazil Ceará (OAB-CE), the requirements contained in Set No. 19 was the way found by the IRS to be able to control the application of the rate of 4% on imported goods. He recalls that the unification was a measure of the Government to end the war ports. Among the states that they will contest the resolution are the Holy Spirit, Santa Catarina and Goiás
"That the company has to pay the 4% rate, she must prove that her products have import content exceeding 40%. The IRS wants taxpayers declare the invoice how much was spent on imports. "
According to the tax lawyer and partner at the firm Mota & Massler, Gladson Mota is important to remember that reducing VAT on imports is not, but in shipping products to other states. "It is to avoid war tax," he said.
Mota explained that some states, such as Espírito Santo and Santa Catarina, the differences in rates used in the country to get tax benefits on the sale. "It benefits the other states because it puts everyone on the same level," he said.
Injunction
The requirement for the declaration of Confaz purchase values of imported components and percentage of content has become the main reason why companies seek justice to be released from the obligation. According Marcell Feitosa, tax lawyer Mota & Massler, the main question about the standard of Confaz concerns the breach of confidentiality of commercial information companies.
"The release of import costs allow buyers know how much they spend with their suppliers import and indirectly calculate their profit margins. Pose of this information buyers may standardize the price, which can directly affect competition. Plus, I understand to be the commercial confidentiality an intangible asset protected by the Industrial Property Law, and as such is not characterized as public information. Thus, the requirement violates the constitutional principle of free competition. "
Moreover, according Feitosa, questions can also be made of a tax nature in order that the Adjustment No. 19 creates additional obligations not provided for in the Resolution of the Senate and that would require an Act Supplementary to implement it. "From a legal standpoint, the Confaz could not deal with a tax liability not provided for by law. Thus, the way station, the setting and the requirement for it is illegal to have launched innovative "